2015 (8) TMI 1276

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..... Rules, 2004, when duty or tax paid on input or input service accumulates and such duty or tax so accumulated is eligible to be allowed as Cenvat credit but not utilised by the exporter, he is entitled to refund thereof. Also the registration is not the criteria to allow refund when the very output or output service is not at all liable to duty/tax, followed by the decision of the Hon’ble High Cour .....

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..... fore, according to Rule 5 of the Cenvat Credit Rules, 2004, when duty or tax paid on input or input service accumulates and such duty or tax so accumulated is eligible to be allowed as Cenvat credit but not utilised by the exporter, he is entitled to refund thereof. 3. In view of the statutory provision in the above Rule, Revenue appeal fails and assessee is entitled to the refund as has been h .....

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